In recent years, an encoding method called high efficiency video coding (HEVC) has been standardized in order to improve encoding efficiency of a moving image (e.g., see Non-Patent Document 1). The HEVC can employ a tile in addition to a slice, as a unit of an image which does not have a dependence relationship with another image and can be decoded independently (hereinafter, referred to as independently decodable unit).
The slice and tile are the independently decodable unit, so that the image split into slices or tiles can be decoded in parallel.